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2015 (1) TMI 1346 - AT - Central ExciseDemand of duty - excesses and shortages of stock - Held that: - It is well settled principle that duty is to be demanded by the manufacturer/producer of the goods - Admittedly in this case appellant is not the manufacturer of the goods and is only a registered dealer and it is not the allegation that appellant has procured the goods clandestinely without payment of duty - appeal allowed - decided in favor of appellant.
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